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Collective investment vehicles

  1. Overview
  2. Funds
  3. Common Contractual Funds (CCFs)
  4. Investment Limited Partnerships (ILPs)
  5. Reporting

Common Contractual Funds (CCFs)

A CCF is a form of investment fund based on a contractual relationship between the unit holders. This sort of fund is generally tax transparent. Its income and gains are treated as income and gains of each unit holder directly, without passing through the CCF.

Next: Investment Limited Partnerships (ILPs)

Published: 11 July 2022 Print this page

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